A cellulose acylate film has strong strength and flame retardant properties and thus, has been used for various pictures or optical materials. A cellulose acylate film has optical anisotropy lower than that of other polymer films, thereby providing a relatively low retardation. Therefore, the cellulose acylate film has been used for the polarizing plate.
In recent years, a demand for multi-functional liquid crystal display, such as improvement to image quality, or the like, has been increased. Therefore, the cellulose acylate film for the polarizing plate that is a material of the liquid crystal display has also required characteristics satisfying the demand.